الاثر النسبي لبنود الدخل الشامل الاخرى على صافي الدخل للشركات المساهمة العامة الاردنية

عاشور, عمار محمد عمر (2017) الاثر النسبي لبنود الدخل الشامل الاخرى على صافي الدخل للشركات المساهمة العامة الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

Thse study aimed to define the other comprehensive income items. and how to deal with them in accordance with the texts of the International Accounting Standards in preparing financial reports and to know the relative impact of the comprehensive income items on the net income of the Jordanpublic shareholding companies that are listed in Amman Stock Exchange. Astartified random sample was used in conducting the study. It consisted of (62) public shareholding companies wtich were sclected randomly from the whole population which consisted of (247) public shareholding companies listed at ASE through the period 2012-2015. After analyzing the study data and testing it hypothcsed by using some statistical techniqus such as pearson correltion matrix,kolmogrore-smirnove test,simple regression test anova in addition to levene and scheffe tests the following results were revealed: After the analysis of the data of the samples included in the study and testing its hypothesis, the study concluded with the following results: ر - Jordanian public shareholding companies are generally required to prepare a comprehensive income statement in accordance with international accounting standards, but 60% of them are issued according to the pattern of the two statements, 40% according to the pattern of one statement. - The cumulative value of these items is negative at 37% -34% positive while the cumulative value is zero at 29%. - There is a relative significant statistical impact forother comprehensive income items on the net income of the Jordanpublic shareholding companies listed at Amman Stock Exchange. - There is a relative significant statisticalimpact for other comprehensive income items on the net income of the Jordanpublic shareholding companies which work in the financial sector. - There is a relative significant statistical impact for other comprehensive income items on the net income of the Jordanpublicshareholding companies which work in the service sector. - There is no relative significant statistical impact for other comprehensive income items on the net income of Jordanpublic shareholding companies which work in the industrial sector. - There are statistically significant differences in the relative effect of other income items on net income among the three sectors. However, multiple comparisons using the scheffe test to explain these differences revealed that the differences between the relative impact of the financial sector on the one hand and the relative effect of the other and the relative effect of both the service and industrial sectors on the other hand were statistically significant ش while not statistically significant Relative to the service sector on the one hand and the relative impact of the industrial sector on the other hand, and the difference was in favor of the service sector. Based on the above results, the researcher made a number of recommendations, the most important of which are the following: 1- The JSC and the competent official authorities should raise awareness of companies listed on the Amman Stock Exchange to present their financial statements in accordance with the international standards, ie, according to the pattern of the comprehensive income statement, taking into consideration the pattern of the statements according to the text binding by these standards and imposing Fines on companies violating the positive impact on the achievement of disclosure. 2- Conduct future studies to assess the relative impact of other comprehensive income items on the financial performance of public shareholding companies in Jordan Keywords:Net comprehensive income, other comprehensive income items, impact of other comprehensive income items on net income .

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